Catalogue Search | MBRL
Search Results Heading
Explore the vast range of titles available.
MBRLSearchResults
-
DisciplineDiscipline
-
Is Peer ReviewedIs Peer Reviewed
-
Item TypeItem Type
-
SubjectSubject
-
YearFrom:-To:
-
More FiltersMore FiltersSourceLanguage
Done
Filters
Reset
1
result(s) for
"Astini, Yuli"
Sort by:
Determinant Analysis of Land and Building Taxpayers' Compliance and Happiness in East Lombok Regency
by
Ramantha, I Wayan
,
Budhi, Made Kembar Sri
,
Utama, I Made Suyana
in
Compliance
,
demographic factors
,
Demography
2024
Local taxes are one of the local government's resource revenue in creating happiness. This study aims to analyze the influence of Good Governance Implementation, Tax Literacy, Demographic Factors, and Motivation on Land and Building Taxpayers' Compliance and Happiness in East Lombok Regency and analyze the role of Taxpayer Compliance in the mediation of Good Governance Implementation, Tax Literacy, Demographic Factors, and Motivation towards the Taxpayers Happiness of LB in East Lombok Regency. The population in this study was 26,965 taxpayers, and 177 respondents were selected as the sample using stratified sampling techniques. The data were collected from non-participant observation and in-depth structured interviews and were analyzed using SEM-PLS. The results showed that: (a) The implementation of good governance, tax literacy, demographic factors and taxpayer motivation was able to improve LB taxpayer compliance in East Lombok Regency; (b) Taxpayer motivation and taxpayer compliance could increase taxpayer happiness optimally, but the implementation of good governance, tax literacy and demographic factors could not increase the LB taxpayers happiness in East Lombok Regency; and (c) Indirect implementation of good governance, tax literacy, demographic factors and taxpayer activity could increase taxpayer happiness through LB taxpayer compliance in East Lombok Regency.
Journal Article